PROPERTY AND EQUIPMENT

9 Months Ended

Sep. 30, 2025

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

NOTE 3 – PROPERTY AND EQUIPMENT

Property and equipment consist of the following major classifications as of September 30, 2025, and December 31, 2024:

	September 30, 2025			December 31, 2024
Lease Improvements	$	46,950		$	46,950
Furniture and Fixtures		102,946			102,946
Billing Software		217,163			217,163
Office Equipment		94,402			94,552
		461,461			461,611
Less:  Accumulated Depreciation		(448,831	)		(446,483	)
Property and equipment, net	$	12,630		$	15,128

Depreciation related to Property and Equipment amounted to $782 and $2,449 for the three (3) months ended September 30, 2025, and 2024, respectively. Depreciation related to Property and Equipment amounted to $2,347 and $7,348 for the nine (9) months ended September 30, 2025, and 2024, respectively. Depreciation and amortization expenses are included as a component of operating expenses in the accompanying statements of operations.